Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Studi Akuntansi, Keuangan, dan Manajemen
Agiel Delvinza Ramadhandy
Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Andini Pratiwi; Adinda Aghnia Khairunnisa; Agiel Delvinza Ramadhandy; Aisyah Eka Savitri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2258

Abstract

Purpose: This study analyzes the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue. Research methodology: This study analyzes data from the period of 2021-2023, which covers financial revenues from various sources. Results: The research findings indicate the significant role of taxpayer compliance, tax audits, and tax collection in enhancing tax revenue. Limitations: The limitations of this research are as follows: (1) the variables used are limited to three, namely taxpayer compliance, tax inspection, and tax collection; (2) this study is still in the form of a narrative; and (3) this research only utilizes a literature review as the method. Contribution: This study is expected to provide readers with knowledge regarding the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue.
Co-Authors Adinda Aghnia Khairunnisa Aisyah Eka Savitri Andini Pratiwi